Part 287 - ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS

Section 287.1 - Definitions
Section 287.2 - Scope of section 511 of the Act and the regulations in this part
Section 287.3 - Requirements as to vessel operations
Section 287.4 - Application to establish fund
Section 287.5 - Tentative authorization to establish fund
Section 287.6 - Establishment of fund
Section 287.7 - Circumstances permitting reimbursement from a construction reserve fund
Section 287.8 - Investment of funds in securities
Section 287.9 - Valuation of securities in fund
Section 287.10 - Withdrawals from fund
Section 287.11 - Time deposits
Section 287.12 - Election as to nonrecognition of gain
Section 287.13 - Deposit of proceeds of sales or indemnities
Section 287.14 - Deposit of earnings and receipts
Section 287.15 - Time for making deposits
Section 287.16 - Tax liability as to earnings deposited
Section 287.17 - Basis of new vessel
Section 287.18 - Allocation of gain for tax purposes
Section 287.19 - Requirements as to new vessels
Section 287.20 - Obligation of deposits
Section 287.21 - Period for construction of certain vessels
Section 287.22 - Time extensions for expenditure or obligation
Section 287.23 - Noncompliance with requirements
Section 287.24 - Extent of tax liability
Section 287.25 - Assessment and collection of deficiencies
Section 287.26 - Reports by taxpayers
Section 287.27 - Controlled corporation
Section 287.28 - Administrative jurisdiction